1987 (3) TMI 208 - AT - Central Excise

Summary

The appeal dealt with the classification of plastic articles under Tariff Item 15A(2) or Tariff Item 68 between 1-3-1982 to 11-5-1982. The Tribunal held that the products continued to fall under Tariff Item 15A(2) and not Tariff Item 68, granting the appellants the benefit of exemption notification 149/82-C.E. The appeal was allowed in favor of the appellants.